89-1652 - Sales

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

            Petitioner,                                                         :

                                                                                    :

v.                                                                                 :           INFORMAL DECISION

                                                                                    :           Appeal No. 89-1652

COLLECTION DIVISION OF                                   :

THE STATE TAX COMMISSION OF UTAH,          )

                                                                                    :           Account No. XXXXX

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission pursuant to the Rules of Administrative Procedure and the Administrative Procedures Act for informal adjudicative proceedings.  No hearing was requested, therefore, the matter was conducted by review of the file before the Tax Commission.

                        The Petitioner's quarterly sales and use tax for the third quarter of XXXXX was due on XXXXX.  The return and payment of that tax was not filed until XXXXX.  The basis for the delay was that the son of the Petitioner underwent emergency brain surgery during the last week of XXXXX.  As a result of his surgery and subsequent recuperation, the                         Petitioner was delayed in filing the return and sales tax.  The Petitioner was assessed a penalty in the amount of $$$$$ for having failed to timely file and pay the tax due.

            A notice and demand for payment of taxes was mailed to the Petitioner on XXXXX, and a notice of warrant was mailed to the Petitioner on XXXXX.  Those notices were not received by the Petitioner until XXXXX.  That was due to the fact that the Petitioner was sold the business on XXXXX and the new owner failed to forward or deliver the letters to the Petitioner.

DECISION AND ORDER

            The Tax Commission finds sufficient cause the circumstances to waive the penalty associated with the sales tax for the third quarter of XXXXX.  It is so ordered.

            DATED this 26th day of December, 1989.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

G. Blaine Davis

Commissioner